The Superbonus, introduced to incentivize energy efficiency and anti-seismic improvements, continues to be at the center of regulatory clarifications. The Revenue Agency, with the answer no. 252 of 9 December 2024reiterated an important opportunity for taxpayers: the possibility of dividing the deduction into ten annual installments for only part of the expenses incurred in 2022.
This flexibility, introduced by paragraph 8-quinquies of article 119 of Legislative Decree no. 34/2020, allows you to optimize tax management and adapt it to personal needs.
What are the conditions for taking advantage of this discount? How to navigate between the different options available for the distribution of deductions?
Continue reading to discover all the details and clarifications provided by the Agency.
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The question posed by the instant
The question submitted to the Revenue Agency concerns a taxpayer, sole owner of a single-family building, who in 2022 incurred expenses jointly with her spouse for energy efficiency interventions eligible for the Superbonus.
Specifically, the taxpayer asks if it is possible apply the ten-year distribution of the deductionprovided for by paragraph 8-quinquies of article 119 of Legislative Decree no. 34/2020, to only part of the expensesi.e. those relating to the replacement of the winter air conditioning system, the windows and the installation of a photovoltaic system.
For the remaining expenses, intended for the thermal insulation of opaque surfaces, the taxpayer intends to maintain the division into four annual installments as envisaged by the original legislation.
Furthermore, since the expenses were not indicated in the tax return for 2022, the taxpayer intends to integrate the Income Model for natural persons in order to correctly benefit from the deductions due.
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The interpretative solution proposed by the instant
The applicant believes it can apply paragraph 8-quinquies of article 119 of Legislative Decree no. 34/2020 to only part of the expenses incurred in 2022, dividing the deduction into ten annual installments for the replacement of the winter air conditioning system, the fixtures and for the installation of the photovoltaic system.
For the remaining expenses, intended for the thermal insulation of opaque surfaces, it proposes to maintain the ordinary division into four annual installments, as established by paragraph 1 of the same article 119.
Since these expenses were not indicated in the tax return for 2022, the applicant plans to submit a supplementary Individual Income Form to specify the four-year deduction for thermal insulation expenses.
Subsequently, it intends to indicate in the tax return for the 2023 tax period the ten-year distribution option for the remaining expenses. With this solution, the applicant aims to exploit the flexibility introduced by paragraph 8-quinquies to optimize the management of deductions based on its tax needs.
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The final opinion of the Revenue Agency
The Revenue Agency accepted the solution proposed by the applicantconfirming that it is possible to opt for the division into ten annual installments only for part of the expenses incurred in 2022, without the obligation to apply this option to all of the interventions.
This approach, in line with the ratio of the law, allows taxpayers to manage tax deductions in a flexible and personalized way.
The Agency reiterated that the option for the ten-year distribution, provided for by paragraph 8-quinquies of article 119 of Legislative Decree no. 34/2020, can be exercised in the tax return relating to the 2023 tax period. However, this possibility is bound to two main conditions:
- The expenses covered by the ten-year deduction must not have already been indicated in the tax return for 2022.
- The option for the ten-year distribution is irrevocable, therefore requiring careful evaluation by the taxpayer.
In the case in question, the applicant will be able to:
- Submit a supplementary personal income form for the expenses incurred in 2022 and divide the expenses relating to the thermal insulation of the opaque surfaces into four annual installments.
- Indicate in the tax return for 2023 the ten-year distribution of deductions for other interventions (replacement of air conditioning system, fixtures and photovoltaic installation).
The Agency underlined that the opinion is based on the data provided by the applicant, the truthfulness and correctness of which have not been verified, reserving the right to any subsequent checks. This response highlights the importance of correct tax planning and accurate management of declarations, offering a clear picture of the opportunities provided by current legislation.
